HMRC’s October Employer Bulletin: three things for payroll providers to check

HMRC’s October Employer Bulletin is out, with updates worth making time for alongside the usual payroll deadlines.

Here are three points we think payroll providers should have on their radar.

Payrolling benefits preparation

The bulletin includes further detail on globally mobile employee exceptions and Class 1A National Insurance. It’s a useful prompt to revisit your clients’ benefits arrangements and speak to your software provider about preparations for April 2027.

Tax adviser registration

The registration window for payroll agents opens on 18 November 2026. Check whether the requirements apply to your business and who will manage the process.

Christmas payroll reporting

If clients plan to pay employees early for Christmas, HMRC reminds employers to report the normal contractual payday on the Full Payment Submission. Getting this right helps protect employees’ Universal Credit entitlement.

There’s also an immediate reminder to check that any outstanding electronic PAYE Settlement Agreement payments will clear by 22 October 2026.

Read HMRC’s October Employer Bulletin.

Need to turn the updates into action?

CPX members can read our full breakdown inside the platform, including practical bureau actions and suggested client wording.

Already a member? Sign in to read the October Employer Bulletin update. You can also explore Client Payroll Exchange membership for access to practical guidance, tools and resources for payroll providers.